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[Notification No. 111/2022/F. No. 370142/32/2022-TPL] [Notification No. 49/2022/F.No.370142/6/2022-TPL]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Excise and Customs

Notification No. 70/2017 – Central Tax

New Delhi, the 21st December, 2017

G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central

Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

  • These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
  • They shall come into force on the date of their publication in the Official Gazette.
  • In the Central Goods and Services Tax Rules, 2017, –
  • in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-

“6. Zero rated supplies and Deemed Exports

GSTIN ofInvoice detailsShipping Integrated Tax   Central Tax   State / UT Tax Cess
recipient     bill/ Bill of                  
        export                  
                            
   No. Date ValueNo.DateRate  TaxableAmt. Rate TaxableAmt Rate  TaxableAmt 
             value    value     value  
                            
1  234567891011 1213141516
                           
6A. Exports                         
                            
                            
                            

6B. Supplies made to SEZ unit or SEZ Developer

6C. Deemed exports

 ”;

  • in Table 7, in clause (h), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
  • after Statement 1, the following Statement shall be inserted, namely:-

“Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Sl.Details of invoices of inwardTax paid on inward suppliesDetails of invoices of outward suppliesTax paid on outward supplies 
No. supplies received     issued    
 No.DateTaxableIntegratedCentralState/  No.DateTaxable ValueIntegratedCentralState/
   ValueTaxTaxUnion   TaxTaxUnion 
      territory     territory 
      Tax     Tax 
12345678910111213 

”;

(c) after Statement 5A, the following Statement shall be inserted, namely:-

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl. No. Details of invoices of outward supplies in case  Tax paid 
  refund is claimed by supplier/Details of    
  invoices of inward supplies in case refund is    
   claimed by recipient    
  No.DateTaxable ValueIntegrated TaxCentral TaxState /Union Territory TaxCess
12345678
        ;”
  • for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-“DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature

Name –

Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature

Name –

Designation / Status”;

  • in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies” shall be substituted;
  • after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-


DECLARATION [rule 89(2)(g)]

(For recipient/supplier of deemed export)

In case refund claimed by recipient

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature

Name –

Designation / Status

UNDERTAKING

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature

Name –

           Designation / Status”;
       
 (c) after Statement 1, the following Statement shall be inserted, namely:-     
      “Statement 1A [rule 89(2)(h)]    
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]    
      
Sl.Details of invoices of inwardTax paid on inward suppliesDetails of invoices of outward suppliesTax paid on outward supplies 
No. supplies received     issued    
 No.DateTaxableIntegratedCentralState/  No.DateTaxable ValueIntegratedCentralState/
   ValueTaxTaxUnion   TaxTaxUnion 
      territory     territory 
      Tax     Tax 
12345678910111213 

”;

(d) after Statement 5A, the following Statement shall be inserted, namely:-

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl. No. Details of invoices of outward supplies in case  Tax paid 
  refund is claimed by supplier/ Details of    
  invoices of inward supplies in case refund is    
   claimed by recipient    
  No.DateTaxable ValueIntegrated TaxCentral TaxState /Union Territory TaxCess
12345678
        ”.
       

[F. No. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19thJune, 2017 and last amended vide notification No. 55/2017-Central Tax, dated the 15th November, 2017, published vide number G.S.R 1411 (E), dated the 15th November, 2017.

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